16 Points to Make Sure You Receive Your Tax Refund
Note: Japan's refund-based Tax-Free system (pay the tax-inclusive price first, then receive a refund after customs confirmation) starts on November 1, 2026. Until October 31, 2026, the current Tax-Free system (tax-excluded price at the register) continues. The answers below describe the system from November 1, 2026 unless stated otherwise.
The consumption tax is no longer deducted at the time of purchase; it is refunded after you leave Japan.
If you make a mistake in the procedure, you may not receive your refund.
Check the conditions under which a refund cannot be received, so that you can be sure to get yours.
Refund registration2
Forgetting to register a refund destination (1)
To receive a consumption tax refund on goods bought at a tax-free shop, you need to register a refund destination.
Even if you get a GREEN result at the customs confirmation when you leave Japan, you cannot receive the refund unless a refund destination is registered.
However, if you left Japan after a GREEN result, you may still be able to receive the refund by registering a refund destination after departure.
Under the tax-free system, the customs confirmation must be done when you leave Japan within 90 days of the purchase date. The deadline for registering a refund destination, on the other hand, differs by tax-free shop and refund operator.
For example, with a service that lets you register within 180 days of purchase, you may receive the refund by completing the customs confirmation and leaving Japan within 90 days, and then registering a refund destination within 180 days.
If you notice after departure that you have not registered a refund destination, check your receipt and contact the refund operator.
* Whether you can register after departure, and the deadline, depend on the refund service you used. To be sure of your refund, complete the registration before you leave Japan.
Forgetting to register a refund destination (2)
Japan has several TROs (Tax Refund Operators), and different tax-free shops may use different TROs.
So even if you registered a refund destination at Shop A, it is not necessarily registered automatically for Shop B or Shop C.
How to register and how registration information is shared differ by TRO. When you shop tax-free, check for each shop whether your refund destination is registered, and register if necessary.
If you do not know how to register, or want to check that registration is complete, contacting the TRO you used directly can often resolve it quickly.
If you know the TRO’s name or contact details, check with the TRO first rather than the shop.
Using and keeping tax-free goods3
Consuming tax-free goods in Japan
Goods consumed in Japan are not eligible for tax exemption.
If you consume (use) consumables such as food, drinks or cosmetics in Japan, you cannot receive a consumption tax refund when you leave.
The tax-free procedure is handled per receipt.
If even one item on a receipt has been consumed in Japan and is no longer with you, no refund is given for that receipt — including the other souvenirs on it.
👉 We recommend paying separately at the register for things you will use during your stay (snacks, drinks, etc.) and souvenirs you will take home.
Clothing and electronics remain eligible even if used in Japan.
Clothes, shoes, bags and electronics can be refunded even if you wore or used them during your stay, as long as you take them out of Japan yourself when you leave.
* Keep price tags and anything showing the model number so the goods can be identified.
Not having all items on the receipt
Under Japan’s tax-free system, you must have the goods you bought tax-free with you when customs checks them at departure.
The customs confirmation is, as a rule, made per purchase record (normally one transaction or receipt).
So if even one item in the same purchase record has been consumed, lost or given away, all items in that record become ineligible and you cannot receive the refund — even if you still have all the others.
For example, if you bought snacks and clothing together tax-free and ate only the snacks in Japan, the clothing will not be refunded if it is in the same purchase record.
Before leaving Japan, you may be able to ask the shop to correct the purchase record and remove the missing item, so that the remaining items can be refunded. This requires work by the shop, and the shop may not be able to do it.
If you plan to consume or use some items in Japan, we recommend paying for them separately from the tax-free goods.
* When paying separately, the tax-free conditions must still be met, such as a tax-free purchase amount of 5,000 yen or more excluding tax.
* If you have consumed all or part of the consumables, do not use the tax refund kiosk; tell a customs officer instead.
Giving away, consuming or losing goods after the customs confirmation
Under Japan’s tax-free system, goods that went through the customs confirmation at departure must be taken out of Japan.
Even after a GREEN result, if the goods are consumed or given away in Japan and not taken abroad, the exempted consumption tax will be collected and penalties may apply.
Customs officers also carry out checks at airports and ports. A GREEN result does not mean you may freely consume or give away the goods afterwards.
After the customs confirmation, check your baggage in with the airline promptly or keep it properly as carry-on baggage, and take it out of Japan, to avoid losing or accidentally consuming the goods.
Even after a GREEN result, take good care of your tax-free goods until they leave Japan.
Procedures at departure4
Checking in your baggage before the customs confirmation
Under Japan’s tax-free system, you must have all the goods you bought tax-free with you when you go through the customs confirmation at departure.
This also applies when you complete the customs confirmation with a kiosk or Visit Japan Web.
If the customs confirmation gives a RED result, you must show the goods you bought to a customs officer.
So if you check in a suitcase containing tax-free goods with the airline before the customs confirmation, you cannot show the goods and may not receive your refund.
Baggage that has been checked in cannot be retrieved for the tax-free procedure.
Keep all your tax-free goods with you, and complete the customs confirmation before checking your baggage in with the airline.
Not completing the procedure at the airport or port you depart from
Under Japan’s tax-free system, you must go through the customs confirmation with all the goods you bought tax-free when you leave Japan.
If you transfer from a domestic flight to an international flight, the customs confirmation is done at the last airport from which you leave Japan.
If you use “through baggage” at the domestic departure airport to send your bags straight to your overseas destination, you cannot show the tax-free goods at the airport where you change to the international flight, and you may not receive your refund.
If you need to check in tax-free goods, collect your baggage at the airport where you change to the international flight, complete the customs confirmation with all the goods, and then check the baggage in again for the international flight.
Also, when leaving Japan on a cruise ship, the customs confirmation must be done at the last port in Japan where you go through departure procedures.
If you transfer from a domestic flight or travel by cruise ship, check in advance where the customs confirmation takes place and how your baggage will be handled.
Arriving late at the port or airport
Under Japan’s tax-free system, you must go through the customs confirmation at the airport or port when you leave Japan.
If you arrive late at the airport or port and leave Japan without completing the customs confirmation, you cannot receive the consumption tax refund.
The customs confirmation is done at a tax refund kiosk. A GREEN result completes the procedure, but a RED result requires a customs officer to check the goods you bought.
So the procedure at the kiosk may not finish right away. The customs inspection may take time, and the area may be crowded.
The customs confirmation must also be completed before you check your baggage in with the airline. Checked baggage cannot be retrieved for the tax-free procedure.
To be sure you can complete the tax-free procedure, arrive at the airport or port with plenty of time to spare.
Leaving Japan more than 90 days after purchase
Under Japan’s tax-free system, going through the customs confirmation and leaving Japan within 90 days of the purchase date is a mandatory condition for receiving the consumption tax refund.
If you leave Japan more than 90 days after the purchase date, the goods are no longer eligible and you cannot receive the refund.
This 90-day rule applies to everyone eligible for tax-free purchases, regardless of residence status or conditions of stay. People who can stay in Japan for a long time — such as those with “Diplomat” or “Official” status, or Japanese nationals on a temporary visit — are no exception.
The 90 days are counted from the day after the purchase date. For example, for a purchase on November 1, 2026, the deadline for the customs confirmation is January 30, 2027.
If you plan a long stay in Japan, we recommend making tax-free purchases within 90 days of your planned departure date.
When you buy4
Buying more than you can carry out yourself
Under Japan’s tax-free system, a condition for tax exemption is that the purchaser has all the goods with them at departure and that the quantity is one they can take out of Japan.
At the customs confirmation you must be able to show all the goods you bought tax-free. So if you buy more than you can carry and do not have the goods with you at the customs confirmation, you cannot receive the consumption tax refund.
If you want to send a large quantity of goods or large items abroad, ask the shop about shipping them overseas directly.
If the shop concludes a transport contract and hands the goods to a carrier on the spot for shipment abroad, you may be able to use the “export tax exemption” system, which differs from the usual refund method. In this case you do not need to show the goods to customs at departure.
However, if you ship tax-free goods abroad yourself after purchase, for example from a post office (“separate shipment”), you cannot receive a refund.
Before buying a large quantity of goods, check whether you can carry them out yourself, and if necessary ask the shop whether it can ship them overseas.
Delayed or incomplete data transmission by the shop
Under Japan’s tax-free system, information on the goods you bought (the purchase record) is registered in the National Tax Agency’s system, and the customs confirmation at departure is based on that information.
If the purchase record has not arrived by the time of the customs confirmation — for example because of a communication failure or system problem at the shop — you cannot go through the customs confirmation for those goods.
Even if the shop sends the purchase record after you leave Japan, the customs confirmation cannot be done retroactively, so the goods are not eligible for tax exemption.
If your purchase history cannot be found, contact the shop or the refund operator (TRO) before leaving Japan.
Missing information on high-value items
Under Japan’s tax-free system, for items with a unit price of 1 million yen or more excluding tax, detailed information to identify the item — such as the brand name, model number, features and serial number — must be registered.
If an item has a serial number and that information is not registered, or is registered incorrectly, customs may not be able to match it with the goods you bought, and you may not receive the refund.
When buying expensive watches, jewelry and similar items, check that the shop has registered the required item information correctly.
Customs may also ask to see a certificate or warranty, so we recommend carrying them with the item.
Mailing goods abroad yourself
Under Japan’s tax-free system, goods bought tax-free must be carried out of Japan by the purchaser when leaving.
If you send them abroad by EMS or similar from a post office or courier after purchase, you will not have them with you at departure, so you cannot go through the customs confirmation and will not receive a refund.
The tax-free treatment of “separate shipment”, where travelers ship tax-free goods abroad themselves, was abolished on March 31, 2025.
If you want goods shipped abroad, you may be able to use a direct shipping arrangement in which the shop sends them abroad directly.
If you want overseas shipping, ask the shop before buying.
Other points3
Not reporting a reissued passport
If you lose your passport during your stay in Japan and have a new one issued, take care with the tax-free procedure when you leave.
If the passport number used at the time of purchase differs from the one you use at departure, simply showing the new passport at the kiosk does not complete the customs confirmation for goods bought with the old passport.
You must complete the kiosk procedure with the new passport and also tell the customs officer at the counter that you made tax-free purchases with your old passport.
If you leave Japan without telling customs, you may not receive refunds for goods bought with the old passport.
If your passport has been reissued, always consult a customs officer before leaving Japan.
Goods that cannot be identified
Under Japan’s tax-free system, customs must be able to match the goods you bought with the purchase record at the customs confirmation.
For high-value items with a unit price of 1 million yen or more excluding tax in particular, you may be asked to show a certificate or warranty to identify the item.
If you throw away or lose the box, tags or warranty that came with the item and customs cannot confirm it is the same item you bought, you may not receive a refund.
Simply throwing away the box or tags does not always make the goods ineligible.
So that the customs check goes smoothly, keep certificates, warranties and other documents that identify the item — especially for high-value goods — and bring them when you leave Japan.
Refund registration deadline passed
Under Japan’s tax-free system, even if you completed the customs confirmation at departure, you cannot receive the consumption tax refund unless a refund destination is registered.
The deadline for registering a refund destination differs by tax-free shop and refund operator (TRO).
Even if you left Japan after a GREEN result, you may not receive the refund if you forget to register and the deadline passes.
If the deadline has not passed, you may still receive the refund by registering a refund destination after departure.
If you are unsure whether your registration is complete, or do not know the deadline, contact the refund operator (TRO) you used.
To be sure of receiving your refund, register your refund destination before you leave Japan.
This page is general reference information based on Japan's refund-based Tax-Free system starting November 1, 2026. Procedures and rules may differ by store, refund provider, airport or port, and may change. Please check the latest information with the Japanese government or the store where you shop.